There are two other points I want to add. Both the gentlemen have made good points about the need for the IRS reform. It seems to me we need a couple of other areas of reform. We have the problem with IRS in that we do not have a simplified form. There are so many complications to the IRS Tax Code that we do not even have a simplified form that people can use. I do not think that is fair. No. 2, we have a situation where most of our Anglo-American law, the person who is involved in court is presumed to be innocent, whether it is a defendant involved in one court case or another, the Government has the burden of proof and the defendant in a criminal case, my God, is presumed innocent. Here you have a taxpayer, there can be no presumption he did anything wrong, but the current code says they are presumed to be wrong and the IRS Commissioner is presumed to be right. I think this Congress has got to take the bull by the horns and switch that presumption and put the burden back on the Federal Government and not on the taxpayer.
Editor's note · Context
Discussing the need for IRS reform and taxpayer rights.
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